Show download pdf controls
  • Removal of the anti-detriment provision from 1 July 2017

    An anti-detriment payment (also called the tax saving amount) is an additional lump sum amount that may be paid to an eligible dependant when a lump sum death benefit is paid. The payment represents a refund of the 15% contributions tax paid by the deceased member over their lifetime. The anti-detriment provision has now been removed with effect from 1 July 2017.

    You are unable to include an anti-detriment payment as part of a death benefit if your member dies on or after 1 July 2017. Where your member died before 1 July 2017, you have until 30 June 2019 to make the anti-detriment payment.

    From 1 July 2019 you can no longer make anti-detriment payments, regardless of the date your member died. You also cannot claim a deduction for the anti-detriment payment if you were not eligible to make the anti-detriment payment.

    See also:

      Last modified: 27 Nov 2017QC 53967